40 CFR § 97.726
Banking
June 9, 2020
(a) A CSAPR SO2 Group 2 allowance may be banked for future use or transfer in a compliance account or a general account in accordance with paragraph (b) of this section.
(b) Any CSAPR SO2 Group 2 allowance that is held in a compliance account or a general account will remain in such account unless and until the CSAPR SO2 Group 2 allowance is deducted or transferred under §97.711(c), §97.723, §97.724, §97.725, §97.727, or §97.728.